For the period January 1, 2019 – December 31, 2019; taxpayers should submit declarations concerning their income from immovable properties between the dates of March 01-31, 2020.
- It is possible to send the declaration via “Prefilled Income Tax Return System” on the internet.
- If non-resident taxpayers have tax representatives in Turkey, they will submit their declarations to the authorized Tax Office of their tax representatives’ location and if they do not have tax representatives in Turkey, they will submit their declarations to the authorized Tax Office of immovable property
- In accordance with the Law No. 3568, authorized tax professions can use e- Declaration system by signing a contract with taxpayers.
In the Prefilled Income Tax Return System, declaration will be deemed electronically approved. If the declaration is sent through normal postal service or private postal distribution companies, it will be deemed to have been submitted on the date it arrives on document registration date at tax office, and if it is sent as registered (First Class Mail etc.), it will be deemed to have been submitted on the date registered on envelope by PTT.
Source: Revenue Administration – Guidebook on Rental Income for Non-Resident Taxpayers
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